Jewell's Estate

Citations

• 235 Pa. 119
• 83 A. 610
• 1912 Pa. LEXIS 511

Syllabus

<p>Taxation — Collateral inheritance tax — Remaindermen—Decedents estates — Act of May 6,1887, P. L. 79 — Constitutional law.</p> <p>1. Where a testator died in 1876, leaving real estate to his daughter for life with remainder over, and the life tenant die3 in 1910, the remaindermen are liable only for the collateral inheritance tax in their respective estates on the value of the estate when they “come into actual possession” on the death of the life tenant.</p> <p>2. The Act of May 6, 1887, P. L. 79, “An Act to provide for the better collection of collateral inheritance tax” is not open to the charge of uneonstitutionality, because its title fails to give sufficient notice of the provisions of article third of the act.</p>